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EFISIENSI PENERAPAN ABC TERHADAP SEKTOR PUBLIK

Authors

  • Averia Sinaga Prodi Akuntansi FEB Universitas HKBP Nommensen Medan
  • Riris Setiofani Gea Prodi Akuntansi FEB Universitas HKBP Nommensen Medan
  • Ardin Dolok Saribu Prodi Akuntansi FEB Universitas HKBP Nommensen Medan
  • Zoyce Natalia Br. Tarigan
  • Herawati Lumbangaol Prodi Akuntansi FEB Universitas HKBP Nommensen Medan
  • Desi Aminarti Nainggolan Prodi Akuntansi FEB Universitas HKBP Nommensen Medan
  • Elisabet Sinaga Prodi Akuntansi FEB Universitas HKBP Nommensen Medan
  • Rizky Panjaitan Prodi Akuntansi FEB Universitas HKBP Nommensen Medan
  • Yonatan Sirait Prodi Akuntansi FEB Universitas HKBP Nommensen Medan

DOI:

https://doi.org/10.35446/akuntansikompetif.v7i2.1750

Abstract

In the main Journal, The implementation of Activity Based Costing (ABC) in the South African public sector has significant benefits in improving financial management practices and decision making. ABC helps in allocating costs more accurately, improving operational efficiency, and supporting better strategic decision-making.
Challenges in the implementation of ABC in the public sector include the insufficient number of local governments in South Africa that have implemented this method.
This research makes an important contribution in expanding knowledge about the implementation of ABC in the public sector, especially in South Africa. The comprehensive review in this journal can serve as a foundation for further research and provide practical guidance for public sector organizations in improving their financial management.

 

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Published

2024-07-29 — Updated on 2024-07-29

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Vol. 7 No. 2 (2024)

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Copyright (c) 2024 Zoyce Natalia Br. Tarigan, Averia Sinaga, Riris Setiofani Gea, Herawati Lumbangaol, Desi Aminarti Nainggolan, Elisabet Sinaga, Rizky Panjaitan, Yonatan Sirait , Ardin Dolok Saribu

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